Register for GST

GST registration for Jersey businesses

You can register for GST, as long as your business already has a Jersey Tax Identification Number (TIN).

If you don't have a Jersey TIN and your business is based in Jersey you'll need to register it with the JFSC or apply for a business licence.

Start up a business: step by step guide

GST registration for overseas retailers

From 1 July 2023 If you're an overseas retailer or an online marketplace, who sells goods to non-business consumers in Jersey and despatches those goods from overseas, you must be registered for GST if your turnover from these sales:

exceeds £300,000 per annum
is likely to exceed £300,000 per annum

Overseas retailers include sellers who supply goods in response to orders taken on their website, a third party website or through catalogue or similar sales.

This only applies to goods and not digital services.

Overseas retailers may also opt to register for GST even if you don't reach the threshold.

Overseas retailers and GST guidance notes

Freight handling registration

If you're importing goods into Jersey, once you're registered for GST and have your GST number, you will need to register an account on CAESAR, the Jersey Customs freight handling system.

You will need to complete the business information including the GST registration number and the business address.

After you've completed the account registration step you will then need to apply for approved status.

Overseas retailers

If you're an overseas retailer you'll need to select that the account is for a business based outside Jersey and registered for GST purposes. You can then also optionally provide your Import One-Stop Shop (IOSS) number.

CAESAR registration

GST returns

GST returns are submitted quarterly using an online form.

Completing your GST return

Payment

You can make payment by BACS quoting your GST number.

Paying GST